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Line 

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Credit

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Account 

Code

Addl. 

Info.

1071

1071 404800 Anticipated Transfers to the General Fund of the U.S. Government - 

Prior-Year Balances

C E U EC/EG/EM/ES/ET/TR N 2

1071 404800 Anticipated Transfers to the General Fund of the U.S. Government - 

Prior-Year Balances

C E U EP/ER D/G/N 2

1071 411100 Debt Liquidation Appropriations D/C E D/P U/E EG/EP/ER N 3

1071 411200 Liquidation of Deficiency - Appropriations D/C E U/E EG/EP/ER N 3

1071 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET N 3

1071 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

D/C E D/P U/E ES/ET N 3

1071 411500 Loan Subsidy Appropriation D/C E D/P U/E EG N 3

1071 411600 Debt Forgiveness Appropriation D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 411601 Debt Forgiveness - Cancellation of Debt Adjustment D/C E P U EP N

1071 411700 Loan Administrative Expense Appropriation D/C E D/P U/E EG N 3

1071 411800 Reestimated Loan Subsidy Appropriation D/C E U/E EG N 3

1071 411900 Other Appropriations Realized D/C E D/E/F/P U/E EC/EG/EM/EP/ER/ES/ET N 3

1071 411910 Indefinite Appropriation - Upward Adjustments D/C E D/P U/E EC/EG/EM/EP/ER N 3

1071 411912 Definite Appropriation - Adjustments for Trust Fund Share - Prior 

Year

C E P U EG N

1071 412050 Anticipated Definite Appropriation - Adjustments for Trust Fund 

Share - Prior Year

C E P U EG N

1071 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D B U EG N

1071 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D/C E U EG N 3

1071 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U ES/ET N 3

1071 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U/E EG N 3

1071 412500 Loan Modification Adjustment Transfer Appropriation D/C E U/E EG/EP/ER N 3

1071 412500 Loan Modification Adjustment Transfer Appropriation D/C E U EP/ER D/G 3

1071 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B B/P F U/E ES/ET N

1071 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B/P F U/E ES/ET N 3

1071 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U/E EG/ES/ET N

1071 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C E F U/E ES/ET N 3

1071 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E B/P F U/E ES/ET N 3

1071 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E P F U/E EG N 3

1071 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out D/C E B/P F U/E ES/ET N 3

1071 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out D/C E P F U/E EG N 3

1071 413000 Appropriation to Liquidate Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413100 Current-Year Indefinite Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413120 Current-Year Definite Contract Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413200 Substitution of Contract Authority D/C E S U ER N 3

1071 413300 Decreases to Indefinite Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413400 Indefinite Contract Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413400 Indefinite Contract Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 413415 Adjustment for Definite Contract Authority - Prior-Year C E U ET N

1071 413500 Contract Authority Liquidated D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413600 Contract Authority To Be Liquidated by Trust Funds C B U ET N

1071 413600 Contract Authority To Be Liquidated by Trust Funds D/C E U ET N 3

1071 413700 Transfers of Contract Authority - Allocation D/C B F U ET N

1071 413700 Transfers of Contract Authority - Allocation D/C E F U ET N 3

1071 413800 Appropriation to Liquidate Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413900 Contract Authority Carried Forward D/C B U EG/EP/ER/ES/ET N

1071 414000 Substitution of Borrowing Authority D/C E P/S U EG/EP N 3

1071 414100 Current-Year Indefinite Borrowing Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414100 Current-Year Indefinite Borrowing Authority D/C E U EP/ER D/G 3

1071 414120 Current-Year Definite Borrowing Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414120 Current-Year Definite Borrowing Authority D/C E U EP/ER D/G 3

1071 414300 Current-Year Decreases to Indefinite Borrowing Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414300 Current-Year Decreases to Indefinite Borrowing Authority D/C E U EP/ER D/G 3

Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Budgetary resources:

Unobligated balance from prior year budget authority, net (discretionary and 

mandatory) (Note 25)

Bulletin No. 2021-12 SEC V SBR - 1 IRC Handout February 10, 2021
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Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 414400 Borrowing Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414400 Borrowing Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 414400 Borrowing Authority Withdrawn D/C E U EP/ER D/G 3

1071 414400 Borrowing Authority Withdrawn C E U EP/ER D/G

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E P/S U EC/EG/EM/ES/ET/TR N 3

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ET N 3

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E P/S U/E EP/ER D/G 3

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ER D 3

1071 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414700 Actual Repayments of Debt, Prior-Year Balances C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U EP/ER D/G 3

1071 414700 Actual Repayments of Debt, Prior-Year Balances C E U EP/ER D/G

1071 414900 Borrowing Authority Carried Forward D/C B U EG/EP/ER/ET N

1071 414900 Borrowing Authority Carried Forward D/C B U EP/ER D/G

1071 415000 Reappropriations - Transfers-In D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E P U ES N 3

1071 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E S U EP/ER D/G 3

1071 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

D/C E U EP/ER D/G 3

1071 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

C E U EP/ER D/G

1071 415300 Transfers of Contract Authority - Non-Allocation D/C E F U ET N

1071 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

D/C E U ET N 3

1071 415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

D/C E U ET N 3

1071 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

D/C E P U EG/ET N 3

1071 415730 Authority Made Available From Appropriations Previously Precluded 

From Obligation

D/C E U ES N 3

1071 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U EP/ER/ET N 3

1071 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U/E EG N 3

1071 415901 Repayment of Repayable Advances - Prior-Year Balances D/C E B/P U ET N 3

1071 415901 Repayment of Repayable Advances - Prior-Year Balances C E B/P U ET N

1071 416512 Allocations of Authority - Anticipated From Invested Balances - Prior 

Year

D/C E P U ET N 2

1071 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C B P/S F U EG/EP/ES/ET N

1071 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C E P/S F U EG/EP/ES/ET N 3

1071 416612 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Prior Year

D/C E P F U ET N 4

1071 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 416712 Allocations of Realized Authority - Transferred From Invested 

Balances - Prior Year

D/C E P F U ET N

1071 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 417000 Transfers - Current-Year Authority D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 417000 Transfers - Current-Year Authority D/C E S F U EP/ER D/G 3

1071 417100 Non-Allocation Transfers of Invested Balances - Receivable D B P/S F U/E EG/ES/ET N

1071 417100 Non-Allocation Transfers of Invested Balances - Receivable D/C E P/S F U/E EG/ES/ET N 3

1071 417200 Non-Allocation Transfers of Invested Balances - Payable C B P/S F U EP/ES/ET N

1071 417200 Non-Allocation Transfers of Invested Balances - Payable D/C E P/S F U EP/ES/ET N 3

1071 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E P/S F U/E EG/EP/ES/ET N 3

1071 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 418000 Anticipated Transfers - Prior-Year Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

Bulletin No. 2021-12 SEC V SBR - 2 IRC Handout February 10, 2021
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Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 418000 Anticipated Transfers - Prior-Year Balances D/C E U EP/ER D/G 2

1071 419000 Transfers - Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 419000 Transfers - Prior-Year Balances D/C E P/S F U EC/EG/EM/EP/ER/ES/ET/TR N

1071 419000 Transfers - Prior-Year Balances D/C E P/S F U EP N

1071 419000 Transfers - Prior-Year Balances D/C E S F U EP D/G

1071 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR N

1071 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR N

1071 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET N

1071 420100 Total Actual Resources - Collected D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 420100 Total Actual Resources - Collected D/C B U EP/ER D/G

1071 421200 Liquidation of Deficiency - Offsetting Collections D/C E E/F/N U/E EC/EG/EM/EP/ER/TR N 3

1071 421512 Anticipated Offsetting Collections - Expenditure Transfer from Trust 

Funds - Adjustments for Trust Fund Share - Prior Year

D E S U EG N

1071 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 422100 Unfilled Customer Orders Without Advance D/C B E U EP G 3

1071 422100 Unfilled Customer Orders Without Advance D/C B F U EP/ER D/G 3

1071 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 422300 Uncollected Subsidy from Program Account D B F U EP/ER D/G

1071 422300 Uncollected Subsidy from Program Account D/C E F U EP/ER D/G 3

1071 422500 Expenditure Transfers From Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 422500 Expenditure Transfers From Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

D B S U EG N 4

1071 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

D E S U EG N 4

1071 425100 Reimbursements Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 425100 Reimbursements Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425100 Reimbursements Earned - Receivable D/C B E U EP G

1071 425100 Reimbursements Earned - Receivable D/C E E U EP G 3

1071 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425400 Reimbursements Earned - Collected From Non-Federal Sources D/C E N U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Collected - Adjustments for Trust Fund Share - Prior Year

D E S U EG N

1071 426000 Actual Collections of Governmental-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 426100 Actual Collections of Business-Type Fees D/C E U EP/ER D/G 3

1071 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426200 Actual Collections of Loan Principal D/C E U EP/ER D/G 3

1071 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426300 Actual Collections of Loan Interest D/C E U/E EP/ER D/G 3

1071 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426400 Actual Collections of Rent D/C E U EP/ER D/G 3

1071 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426500 Actual Collections From Sale of Foreclosed Property D/C E U EP/ER D/G 3

1071 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U EP/ER D/G 3

1071 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D/C E U EP/ER D/G 3

1071 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP N 3

1071 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 427100 Actual Program Fund Subsidy Collected D/C E U EP/ER D/G 3

1071 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR N 3

1071 427300 Interest Collected From Treasury D/C E U EP/ER D/G 3

1071 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 427500 Actual Collections From Liquidating Fund D/C E U EP/ER D/G 3

1071 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 427600 Actual Collections From Financing Fund D/C E U EP/ER D/G 3

Bulletin No. 2021-12 SEC V SBR - 3 IRC Handout February 10, 2021
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Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D/C E U EP/ER D/G 3

1071 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/TR N

1071 428300 Interest Receivable From Treasury D/C E U EP/ER D/G 3

1071 428300 Interest Receivable From Treasury D/C B U EP/ER D/G

1071 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/TR N

1071 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 428500 Receivable From the Liquidating Fund D B U EP/ER D/G

1071 428500 Receivable From the Liquidating Fund D/C E U EP/ER D/G 3

1071 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/TR N

1071 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 428600 Receivable From the Financing Fund D B U EP/ER D/G

1071 428600 Receivable From the Financing Fund D/C E U EP/ER D/G 3

1071 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 428700 Other Federal Receivables D B U EP/ER D/G

1071 428700 Other Federal Receivables D/C E U EP/ER D/G 3

1071 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 429500 Adjustments to the Exchange Stabilization Fund (ESF) D/C E U EP N

1071 431000 Anticipated Recoveries of Prior-Year Obligations D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1071 431000 Anticipated Recoveries of Prior-Year Obligations D/C E U EP/ER D/G 2

1071 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 435000 Canceled Authority C E U EG/EM/ER/ES/ET/TR N

1071 435000 Canceled Authority C E E EC/EG/EM/EP/ER/ES/ET/TR N

1071 435100 Partial or Early Cancellation of Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 435400 Appropriation Withdrawn D/C E P U/E EC/EG/EM/EP/ER/ES/TR N 3

1071 435500 Cancellation of Appropriation From Unavailable Receipts D/C E U/E ES/ET N 3

1071 435500 Cancellation of Appropriation From Unavailable Receipts C E U/E ES/ET N

1071 435600 Cancellation of Appropriation From Invested Balances D/C E U/E ES/ET N 3

1071 435600 Cancellation of Appropriation From Invested Balances C E U/E ES/ET N

1071 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

D/C E U/E ES/ET N 3

1071 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

C E U/E ES/ET N

1071 436000 Appropriation Purpose Fulfilled - Balance Not Available C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 436001 Appropriation Purpose Fulfilled - To be Returned to Treasury D E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 437000 Offset to Appropriation Realized for Redemption of Treasury D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 438200 Temporary Reduction - New Budget Authority D/C E S U/E EG/EP/ER/ES/ET/TR N 3

1071 438200 Temporary Reduction - New Budget Authority D/C E C/D U/E ES/ET N 3

1071 438200 Temporary Reduction - New Budget Authority D/C E P U/E EP/ER/ES/ET/TR N 3

1071 438200 Temporary Reduction - New Budget Authority D/C E B U/E EP/ER/ES/ET N 3

1071 438300 Temporary Reduction - Prior-Year Balances D/C E P U/E EP/ER/ES/ET N 3

1071 438300 Temporary Reduction - Prior-Year Balances D/C E S U/E EG/EP/ER/TR N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U EP/ER/ES/ET N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U/E ES/ET N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P E EG N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U ES N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C/D U ES/ET N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U EP/ER/ES/ET N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG N 3

1071 438500 Temporary Sequester Returned for Cancellation D E P/S E EG N

1071 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

D/C E U/E ES/ET N 3

1071 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

D/C E U/E ES/ET N 3

1071 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 439100 Adjustments to Indefinite Appropriations D/C E U/E EG/EP/ER N 3

1071 439200 Permanent Reduction - New Budget Authority D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 439200 Permanent Reduction - New Budget Authority D/C E C U/E EG/EP/ER/ET N 3

1071 439200 Permanent Reduction - New Budget Authority D/C E C U ES N 3

1071 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 439300 Permanent Reduction - Prior-Year Balances D/C E C U/E EG/EP/ER/ET N 3

Bulletin No. 2021-12 SEC V SBR - 4 IRC Handout February 10, 2021
Part 2

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Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 439400 Receipts Unavailable for Obligation Upon Collection D/C B U ES/ET N

1071 439400 Receipts Unavailable for Obligation Upon Collection D/C E U ES/ET N 3

1071 439412 Unobligated Balances Made Available from Previously Unavailable 

Receipts - Adjustments for Trust Fund Share - Prior Year

D E P U ET N

1071 439432 Anticipated Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - Prior Year

D E P U ET N

1071 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

D/C E U ES/ET N 3

1071 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

C E U ES/ET N

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C E C/P U/E ES/ET N 3

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C B C/P U ES/ET N

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C B P U EG N

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C B B U EP N

1071 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year D/C E P U ES/ET N 3

1071 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year C E P U ES/ET N

1071 439730 Appropriations Temporarily Precluded From Obligation D/C E U ES N 3

1071 439730 Appropriations Temporarily Precluded From Obligation D/C B U ES N 3

1071 439800 Offsetting Collections Temporarily Precluded From Obligation D/C E S U EG/EP/ER N 3

1071 439800 Offsetting Collections Temporarily Precluded From Obligation D/C E S E EG N 3

1071 439800 Offsetting Collections Temporarily Precluded From Obligation C B S U EG/EP/ER N

1071 439800 Offsetting Collections Temporarily Precluded From Obligation C B S E EG N

1071 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

C E U ES/ET N

1071 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 480100 Undelivered Orders - Obligations, Unpaid D/C B U EP/ER D/G

1071 480100 Undelivered Orders - Obligations, Unpaid D/C E U EP/ER D/G 3

1071 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U EP/ER D/G 3

1071 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U EP/ER D/G

1071 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U EP/ER D/G

1071 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U EP/ER D/G

1071 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

D/C E U EP/ER D/G 3

1071 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

D/C E U EP/ER D/G 3

1071 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 490100 Delivered Orders - Obligations, Unpaid D/C B U EP/ER D/G

1071 490100 Delivered Orders - Obligations, Unpaid D/C E U EP/ER D/G 3

1071 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 490200 Delivered Orders - Obligations, Paid D/C E U EP/ER D/G 3

1071 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER N

1071 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER N 3

1071 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

Bulletin No. 2021-12 SEC V SBR - 5 IRC Handout February 10, 2021
Part 2

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Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U EP/ER D/G

1071 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U EP/ER D/G

1071 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U EP/ER D/G 3

1071 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

D/C E U EP/ER D/G 3

1290

1290 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E P U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E P U EP/ER D/G 2

1290 405000 Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

C E U EG/ES/ET N 2

1290 411100 Debt Liquidation Appropriations D E D/P U EG/EP/ER N

1290 411200 Liquidation of Deficiency - Appropriations D E U EG/EP/ER N

1290 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

D E D/P U ES/ET N

1290 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

D/C E D/P U ES/ET N

1290 411500 Loan Subsidy Appropriation D E D/P U EG N

1290 411600 Debt Forgiveness Appropriation D E P U EC/EG/EM/EP/ER/ES/ET/TR N

1290 411700 Loan Administrative Expense Appropriation D E D/P U EG N

1290 411800 Reestimated Loan Subsidy Appropriation D E U EG N

1290 411900 Other Appropriations Realized D/C E P E EG N

1290 411900 Other Appropriations Realized D/C E D/E/F/P U EC/EG/EM/EP/ER/ES/ET N

1290 411910 Indefinite Appropriation - Upward Adjustments D/C E P E EG N

1290 411910 Indefinite Appropriation - Upward Adjustments D E P U EC/EG/EM/EP/ER N

1290 412000 Anticipated Indefinite Appropriations D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 412000 Anticipated Indefinite Appropriations D/C E U EP/ER D/G 2

1290 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D E P U ES/ET N

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D E U EG N 1

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D B U EG N 1

1290 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E P U/E EG/ES/ET N

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

C E U ES/ET N

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

C E U/E EG N

1290 412500 Loan Modification Adjustment Transfer Appropriation D E U EG/EP/ER N

1290 412500 Loan Modification Adjustment Transfer Appropriation D E U EP/ER D/G

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E P F U/E EG/ES/ET N 1

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B P F U/E EG/ES/ET N 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C E F U/E EG/ET N 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U/E EG/ET N 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C E F U ES N 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U ES N 1

1290 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E P F U/E EG/ES/ET N

1290 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out D/C E P F U/E EG/ES/ET N

1290 413000 Appropriation to Liquidate Contract Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR N

1290 413500 Contract Authority Liquidated C E P U EC/EG/EM/EP/ER/ES/ET/TR N

1290 413600 Contract Authority To Be Liquidated by Trust Funds C E U ET N 1

1290 413600 Contract Authority To Be Liquidated by Trust Funds C B U ET N 1

1290 413800 Appropriation to Liquidate Contract Authority D E U EG/EP/ER/ES/ET N

1290 414000 Substitution of Borrowing Authority C E P U EG/EP N

1290 414600 Actual Repayments of Debt, Current-Year Authority C E P U EC/EG/EM/EP/ER/ES/ET/TR N

1290 414600 Actual Repayments of Debt, Current-Year Authority C E P U EP/ER D/G

1290 415000 Reappropriations - Transfers-In D E U EC/EG/EM/EP/ER/ES/ET/TR N

Appropriations (discretionary and mandatory)

Bulletin No. 2021-12 SEC V SBR - 6 IRC Handout February 10, 2021
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Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1290 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E P U EG/ES/ET N

1290 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E P E ET N

1290 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

D/C E U ET N

1290 415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

D/C E U ET N

1290 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

D E P U EG/ES/ET N

1290 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

D E P E ET N

1290 415730 Authority Made Available From Appropriations Previously Precluded 

From Obligation

D/C E U ES N

1290 415900 Repayment of Repayable Advances - Current-Year Authority C E P U ET N

1290 416000 Anticipated Transfers - Current-Year Authority D/C E P/X U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 416000 Anticipated Transfers - Current-Year Authority D/C E P U EP/ER D/G 2

1290 416500 Allocations of Authority - Anticipated From Invested Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 416500 Allocations of Authority - Anticipated From Invested Balances D/C E U EP/ER D/G 2

1290 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C E P F U EG/EP/ES/ET N 1

1290 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C B P F U EG/EP/ES/ET N 1

1290 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

D/C E P F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1290 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U EC/EG/EM/EP/ER/ES/ET/TR N

1290 417000 Transfers - Current-Year Authority D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR N

1290 417000 Transfers - Current-Year Authority D/C E D F U EC/EG/EM/EP/ER/ES/ET N

1290 417100 Non-Allocation Transfers of Invested Balances - Receivable D E P F U/E ES/ET N 1

1290 417100 Non-Allocation Transfers of Invested Balances - Receivable D B P F U/E ES/ET N 1

1290 417200 Non-Allocation Transfers of Invested Balances - Payable C E P F U ES/ET N 1

1290 417200 Non-Allocation Transfers of Invested Balances - Payable C B P F U ES/ET N 1

1290 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E P F U/E ES/ET N

1290 417400 Transfers - Current-Year Borrowing Authority Converted to Cash D E X U EG N

1290 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR N

1290 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E P/R U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E P/R U EP/ER D/G 2

1290 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR N

1290 424000 Appropriations Reduced by Offsetting Collections or Receipts - 

Collected

C E U EG/ES/ET N 4

1290 437000 Offset to Appropriation Realized for Redemption of Treasury C E U EC/EG/EM/EP/ER/ES/ET/TR N

1290 438200 Temporary Reduction - New Budget Authority C E D U ES/ET N

1290 438200 Temporary Reduction - New Budget Authority C E P U EP/ER/ES/ET N

1290 438300 Temporary Reduction - Prior-Year Balances C E P U EP/ER/ES/ET N

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E D U ES/ET N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U ES/ET N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P E EG N 1

1290 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

C E U ES/ET N

1290 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

C E U ES/ET N

1290 439000 Reappropriations - Transfers-Out C E E EC/EG/EM/EP/ER/ES/ET/TR N

1290 439100 Adjustments to Indefinite Appropriations D/C E E EG N

1290 439100 Adjustments to Indefinite Appropriations D/C E U EG/EM/EP/ER N

1290 439200 Permanent Reduction - New Budget Authority C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR N

1290 439300 Permanent Reduction - Prior-Year Balances C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR N

1290 439400 Receipts Unavailable for Obligation Upon Collection D/C E U ES/ET N 1

1290 439400 Receipts Unavailable for Obligation Upon Collection D/C B U ES/ET N 1

1290 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C E P U ES/ET N

1290 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C B P U ES/ET N

Bulletin No. 2021-12 SEC V SBR - 7 IRC Handout February 10, 2021
Part 2

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Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1290 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

D E P U ES/ET N 1

1290 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

D B P U ES/ET N 1

1290 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR N 4

1290 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C E P U EG/ES/ET N 1

1290 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C B P U EG/ES/ET N 1

1290 439730 Appropriations Temporarily Precluded From Obligation D/C E U ES N 1

1290 439730 Appropriations Temporarily Precluded From Obligation D/C B U ES N 1

1490

1490 404400 Anticipated Reductions to Borrowing Authority C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1490 404400 Anticipated Reductions to Borrowing Authority C E U EP/ER D/G 2

1490 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E B U EP/ER D/G 2

1490 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E B U EP N 2

1490 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E B U ES N

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B F U ES/ET N 1

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B B F U ES/ET N 1

1490 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E B F U ES/ET N

1490 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out D/C E B F U ES/ET N

1490 414100 Current-Year Indefinite Borrowing Authority D E U EC/EG/EM/EP/ER/ES/ET/TR N

1490 414100 Current-Year Indefinite Borrowing Authority D E U EP/ER D/G

1490 414120 Current-Year Definite Borrowing Authority D E U EC/EG/EM/EP/ER/ES/ET/TR N

1490 414120 Current-Year Definite Borrowing Authority D E U EP/ER D/G

1490 414200 Actual Repayment of Borrowing Authority Converted to Cash C E U EG/EP/ER/TR N

1490 414200 Actual Repayment of Borrowing Authority Converted to Cash C E U EP/ER D/G

1490 414201 Modification adjustment transfer of Borrowing Authority Converted 

to Cash

C E U EP/ER D/G

1490 414300 Current-Year Decreases to Indefinite Borrowing Authority C E U EC/EG/EM/EP/ER/ES/ET/TR N

1490 414300 Current-Year Decreases to Indefinite Borrowing Authority C E U EP/ER D/G

1490 414600 Actual Repayments of Debt, Current-Year Authority C E B U EP/ET N

1490 414600 Actual Repayments of Debt, Current-Year Authority C E B U EP/ER D

1490 415900 Repayment of Repayable Advances - Current-Year Authority C E B U ET N

1490 416000 Anticipated Transfers - Current-Year Authority C E X U EP N

1490 417400 Transfers - Current-Year Borrowing Authority Converted to Cash D C E X U EP N

1490 438200 Temporary Reduction - New Budget Authority C E B U EP/ER/ES/ET N

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U/E EP/ER/ES/ET N 1

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U/E EP/ER/ES/ET N 1

1490 439200 Permanent Reduction - New Budget Authority C E B U EC/EG/EM/EP/ER/ES/ET/TR N

1490 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

C E B U EP N 4

1490 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C E B U EP N 1

1490 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C B B U EP N 1

1690

1690 403400 Anticipated Adjustments to Contract Authority D/C E U EG/EP/ER/ET N 2

1690 413100 Current-Year Indefinite Contract Authority D E U EG/EP/ER/ES/ET N

1690 413120 Current-Year Definite Contract Authority D E U EG/EP/ER/ES/ET N

1690 413300 Decreases to Indefinite Contract Authority C E U EG/EP/ER/ET N

1690 413700 Transfers of Contract Authority - Allocation D/C E F U ET N 1

1690 413700 Transfers of Contract Authority - Allocation D/C B F U ET N 1

1690 415300 Transfers of Contract Authority - Non-Allocation D/C E F U ET N 1

1690 415300 Transfers of Contract Authority - Non-Allocation D/C B F U ET N 1

1690 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

D E C U ET N

1690 416000 Anticipated Transfers - Current-Year Authority D/C E C U EG/EP/ER/ET N 2

1690 438200 Temporary Reduction - New Budget Authority C E C U ES/ET N

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C U ES/ET N 1

Borrowing authority (discretionary and mandatory)

Contract authority (discretionary and mandatory)

Bulletin No. 2021-12 SEC V SBR - 8 IRC Handout February 10, 2021
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Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET N 1

1690 439200 Permanent Reduction - New Budget Authority C E C U EG/EP/ER/ES/ET N

1690 439300 Permanent Reduction - Prior-Year Balances C E C U EG/EP/ER/ET N

1690 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

C E C U EG/EP/ER/ET N 4

1690 439504 Obligation Limitation - Temporary - Prior-Year and Current-Year 

Budget Authority

C E C/P/S U ER/ES/ET N 4

1690 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C E C U ET N 1

1690 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

D/C B C U ET N 1

1890

1890 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E S U EP/ER D/G 2

1890 406000 Anticipated Collections From Non-Federal Sources D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 406000 Anticipated Collections From Non-Federal Sources D/C E U EP/ER D/G 2

1890 407000 Anticipated Collections From Federal Sources D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 407000 Anticipated Collections From Federal Sources D/C E U EP/ER D/G 2

1890 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 413200 Substitution of Contract Authority D/C E S U ER N

1890 413500 Contract Authority Liquidated C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 414000 Substitution of Borrowing Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 414600 Actual Repayments of Debt, Current-Year Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 414600 Actual Repayments of Debt, Current-Year Authority C E S U EP/ER D/G

1890 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E S U EP/ER D/G

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D E U EC/EG/EM/EP/ER/ES/ET/TR N

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D E E EG N

1890 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 416000 Anticipated Transfers - Current-Year Authority D/C E S U EP/ER D/G 2

1890 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C E S F U EP N 1

1890 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C B S F U EP N 1

1890 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

D/C E S F U EP N

1890 417000 Transfers - Current-Year Authority D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR N

1890 417100 Non-Allocation Transfers of Invested Balances - Receivable D E S F U/E EG N 1

1890 417100 Non-Allocation Transfers of Invested Balances - Receivable D B S F U/E EG N 1

1890 417200 Non-Allocation Transfers of Invested Balances - Payable C E S F U EP N 1

1890 417200 Non-Allocation Transfers of Invested Balances - Payable C B S F U EP N 1

1890 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E S F U/E EG/EP N

1890 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR N

1890 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E S U EP/ER D/G 2

1890 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR N

1890 421000 Anticipated Reimbursements D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 421200 Liquidation of Deficiency - Offsetting Collections D E E/F/N U/E EC/EG/EM/EP/ER/TR N

1890 421500 Anticipated Expenditure Transfers from Trust Funds D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422100 Unfilled Customer Orders Without Advance D/C E E/F U EP G 1

1890 422100 Unfilled Customer Orders Without Advance D/C B E/F U EP G 1

1890 422100 Unfilled Customer Orders Without Advance D/C B F U EP/ER D/G

1890 422100 Unfilled Customer Orders Without Advance D/C B F U EP D 

Spending authority from offsetting collections (discretionary and mandatory)

Bulletin No. 2021-12 SEC V SBR - 9 IRC Handout February 10, 2021
Part 2

SUPPLEMENT

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Addl. 

Info.

Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1890 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422300 Uncollected Subsidy from Program Account D/C E F U EP/ER D/G 1

1890 422300 Uncollected Subsidy from Program Account D B F U EP/ER D/G 1

1890 422500 Expenditure Transfers From Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422500 Expenditure Transfers From Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 425100 Reimbursements Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 425100 Reimbursements Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 425100 Reimbursements Earned - Receivable D/C E E U EP G 1

1890 425100 Reimbursements Earned - Receivable D/C B E U EP G 1

1890 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

D E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 425400 Reimbursements Earned - Collected From Non-Federal Sources D E N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 425500 Expenditure Transfers from Trust Funds - Collected D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 426000 Actual Collections of Governmental-Type Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 426100 Actual Collections of Business-Type Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 426100 Actual Collections of Business-Type Fees D E U EP/ER D/G

1890 426200 Actual Collections of Loan Principal D E U/E EC/EG/EM/EP/ER/TR N

1890 426200 Actual Collections of Loan Principal D E U EP/ER D/G

1890 426300 Actual Collections of Loan Interest D/C E U/E EC/EG/EM/EP/ER/TR N

1890 426300 Actual Collections of Loan Interest D/C E U EP/ER D/G

1890 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/TR N

1890 426400 Actual Collections of Rent D E U EP/ER D/G

1890 426500 Actual Collections From Sale of Foreclosed Property D E U/E EC/EG/EM/EP/ER/TR N

1890 426500 Actual Collections From Sale of Foreclosed Property D E U EP/ER D/G

1890 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U EP/ER D/G

1890 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D E U/E EC/EG/EM/EP/ER/TR N

1890 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP N

1890 427100 Actual Program Fund Subsidy Collected D E U/E EC/EG/EM/EP/ER/TR N

1890 427100 Actual Program Fund Subsidy Collected D E U EP/ER D/G

1890 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR N

1890 427300 Interest Collected From Treasury D/C E U EP/ER D/G

1890 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/TR N

1890 427500 Actual Collections From Liquidating Fund D E U EP/ER D/G

1890 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/TR N

1890 427600 Actual Collections From Financing Fund D E U EP/ER D/G

1890 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D E U EP/ER D/G

1890 428300 Interest Receivable From Treasury D/C E U/E EG/EP/ER/TR N 1

1890 428300 Interest Receivable From Treasury D/C B U/E EG/EP/ER/TR N 1

1890 428300 Interest Receivable From Treasury D/C E U EP/ER D/G 1

1890 428300 Interest Receivable From Treasury D/C B U EP/ER D/G 1

1890 428500 Receivable From the Liquidating Fund D E U/E EC/EG/EM/EP/ER/TR N 1

1890 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/TR N 1

1890 428500 Receivable From the Liquidating Fund D E U EP/ER D/G 1

1890 428500 Receivable From the Liquidating Fund D B U EP/ER D/G 1

1890 428600 Receivable From the Financing Fund D E U/E EC/EG/EM/EP/ER/TR N 1

1890 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/TR N 1

1890 428600 Receivable From the Financing Fund D E U EP/ER D/G 1

1890 428600 Receivable From the Financing Fund D B U EP/ER D/G 1

1890 428700 Other Federal Receivables D E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 428700 Other Federal Receivables D E U EP/ER D/G 1

1890 428700 Other Federal Receivables D B U EP/ER D/G 1

1890 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EC/EG/EM/EP/ER/TR N

1890 438200 Temporary Reduction - New Budget Authority C E S U EG/EP/ER/ES/ET/TR N

1890 438300 Temporary Reduction - Prior-Year Balances C E S U EG/EP/ER/TR N

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR N 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR N 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U ES N 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U ES N 1

1890 439200 Permanent Reduction - New Budget Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 439300 Permanent Reduction - Prior-Year Balances C E S U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C E S U EP N 1

1890 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C B S U EP N 1

1890 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

D E S U EP N 1

Bulletin No. 2021-12 SEC V SBR - 10 IRC Handout February 10, 2021
Part 2

SUPPLEMENT

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Acct. USSGL Account Title

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Credit

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Auth 

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TAS 

Status Fund Type

g 

Account 

Code

Addl. 

Info.

Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1890 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

D B S U EP N 1

1890 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR N 4

1890 439800 Offsetting Collections Temporarily Precluded From Obligation C E S U EG/EP/ER N 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation C B S U EG/EP/ER N 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation C E S E EG N 1

1890 439800 Offsetting Collections Temporarily Precluded From Obligation C B S E EG N 1

1910

2190

2190 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C E U EP/ER D/G 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C B U EP/ER D/G 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U EP/ER D/G 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U EP/ER D/G 1

2190 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

D/C E U EP/ER D/G

2190 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

C E U EP/ER D/G

2190 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C E U EP/ER D/G 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C B U EP/ER D/G 1

2190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 490200 Delivered Orders - Obligations, Paid D/C E U EP/ER D/G

2190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER N 1

2190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER N 1

2190 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U EP/ER D/G

2190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

C E U EP/ER D/G

2204

2204 451000 Apportionments D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2204 451000 Apportionments D/C E U EP/ER D/G

2204 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

2204 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

D/C E U EP/ER D/G 2

2204 461000 Allotments - Realized Resources D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2204 461000 Allotments - Realized Resources D/C E U EP/ER D/G

2204 470000 Commitments - Programs Subject to Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2204 470000 Commitments - Programs Subject to Apportionment D/C E U EP/ER D/G

2304

2304 462000 Unobligated Funds Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2304 462000 Unobligated Funds Exempt From Apportionment D/C E U EP/ER D/G

2304 469000 Anticipated Resources - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

2304 469000 Anticipated Resources - Programs Exempt From Apportionment D/C E U EP/ER D/G 2

2304 472000 Commitments - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2304 472000 Commitments - Programs Exempt From Apportionment D/C E U EP/ER D/G

2404

2404 442000 Unapportioned Authority - Pending Rescission D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2404 443000 Unapportioned Authority - OMB Deferral D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2404 445000 Unapportioned Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

Exempt from apportionment, unexpired accounts

Unapportioned, unexpired accounts

This line is calculated. Equals sum of SBR lines 1071, 1290, 1490, 1690, and 1890.

Status of Budgetary Resources:

New obligations and upward adjustments (total)

Unobligated balance, end of year:

Apportioned, unexpired account

Total budgetary resources

Bulletin No. 2021-12 SEC V SBR - 11 IRC Handout February 10, 2021
Part 2

SUPPLEMENT

Line 

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USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

g 

Account 

Code

Addl. 

Info.

Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

2404 445000 Unapportioned Authority D/C E U EP/ER D/G

2404 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

D/C E U EG/EP N

2412

2413

2413 445000 Unapportioned Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR N

2413 465000 Allotments - Expired Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR N

2490

2500

4190

4190 421200 Liquidation of Deficiency - Offsetting Collections D E E/F/N U/E EC/EG/EM/EP/ER/TR N

4190 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

4190 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

4190 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 425400 Reimbursements Earned - Collected From Non-Federal Sources D E N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 425500 Expenditure Transfers from Trust Funds - Collected D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 425512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Collected - Adjustments for Trust Fund Share - Prior Year

D E S U EG N

4190 426000 Actual Collections of Governmental-Type Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 426100 Actual Collections of Business-Type Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 426200 Actual Collections of Loan Principal D E U/E EC/EG/EM/EP/ER/TR N

4190 426300 Actual Collections of Loan Interest D E U/E EC/EG/EM/EP/ER/TR N

4190 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/TR N

4190 426500 Actual Collections From Sale of Foreclosed Property D E U/E EC/EG/EM/EP/ER/TR N

4190 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D E U/E EC/EG/EM/EP/ER/TR N

4190 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP N

4190 427100 Actual Program Fund Subsidy Collected D E U/E EC/EG/EM/EP/ER/TR N

4190 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR N

4190 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/TR N

4190 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/TR N

4190 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EP/ER/TR N

4190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

4190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

4190 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER N 1

4190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER N 1

4190 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4200

4210

4220

4220 426100 Actual Collections of Business-Type Fees D E U EP/ER D/G

4220 426200 Actual Collections of Loan Principal D E U EP/ER D/G

4220 426300 Actual Collections of Loan Interest D/C E U EP/ER D/G

4220 426400 Actual Collections of Rent D E U EP/ER D/G

4220 426500 Actual Collections From Sale of Foreclosed Property D E U EP/ER D/G

Disbursements, net (total) (mandatory)

Outlays, net (total) (discretionary and mandatory)

Distributed offsetting receipts (-)

(Not supported by USSGL)

Agency outlays, net (discretionary and mandatory)

(Not supported by USSGL)

Unobligated balance, end of year (total)

This line is calculated. Equals sum of SBR lines 2204, 2304, 2404, and 2413. Also equals 

the sum of the amounts on lines 2412 and 2413.

Total budgetary resources

This line is calculated. Equals sum of SBR lines 2190 and 2490.

Outlays, Net and Disbursements, Net

Unexpired unobligated balance, end of year

This line is calculated. Equals sum of SBR lines 2204, 2304, and 2404.

Expired unobligated balance, end of year

Bulletin No. 2021-12 SEC V SBR - 12 IRC Handout February 10, 2021
Part 2

SUPPLEMENT

Line 

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USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

g 

Account 

Code

Addl. 

Info.

Fiscal Year 2021 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

4220 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U EP/ER D/G

4220 427100 Actual Program Fund Subsidy Collected D E U EP/ER D/G

4220 427300 Interest Collected From Treasury D/C E U EP/ER D/G

4220 427500 Actual Collections From Liquidating Fund D E U EP/ER D/G

4220 427600 Actual Collections From Financing Fund D E U EP/ER D/G

4220 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D E U EP/ER D/G

4220 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U EP/ER D/G 1

4220 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U EP/ER D/G 1

4220 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D E F/N U EP/ER D/G

4220 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

C E U EP/ER D/G

4220 490200 Delivered Orders - Obligations, Paid D/C E U EP/ER D/G

4220 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D E E/F/N U EP/ER D/G

4220 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

C E U EP/ER D/G

 1 When the same SBR line number uses both a beginning (B) and 

ending (E) balance for the same USSGL account, the beginning 

balance is subtracted from the ending balance.

 2 Anticipated amounts should be zero for the yearend preclosing trial 

balance.

 3 This row corresponds with SF133/Schedule P line 1020. However, 

budgetary and financial statement requirements for reporting 

adjustments differ from one another. For budgetary reporting, 

materiality thresholds do not apply, whereas for financial statement 

reporting, materiality thresholds do apply. Ending balances with a 

PYA (Prior Year Adjustment) are included in this row.

 4 USSGL account balance must be zero for the year end preclosing trial 

balance.

FOOTNOTES AND ADDITIONAL INFORMATION:

Bulletin No. 2021-12 SEC V SBR - 13 IRC Handout February 10, 2021